Clearly they are new form of NGO to me. They help IBM's corporate social responsibility (CSR) activity by playing a pretty much outsourced way.
They are expert for CSR. They seems to be able to;
Design it, align with the client ( in this case IBM), link to the demand ( Sharjah government In the case), perform it ( as a advisor for the action), harvesting it ( for next CSC activity of IBM ).
In that sense they may not be a totally new form because it retains all the competencies an excellent outsourcer does.
A company (including IBM) cannot be the best in CSR as much as they are in their field. It may be impossible because it is not their core competency. DOT is a good complacency for the company in that sense.
I know many of corporate world contemplate how to engage into society. Rather than getting their hands dirty directly, maybe hiring an expert firm is good alternative. Particularly if you are a new kid in town.
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